United States v. Lewis
1951 United States Supreme Court case / From Wikipedia, the free encyclopedia
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United States v. Lewis, 340 U.S. 590 (1951),[1] was a decision by the Supreme Court of the United States affirming the claim of right doctrine in income tax law. A lower court had ordered the Internal Revenue Service (IRS) to issue a refund to man who, after other litigation found his bonus to have been miscalculated, was forced to return some of his income from a previous year to his former employer. The Supreme Court ruled that because the man had complete control of the money, his tax payment was correct and he could not get a refund—though he could still claim it as a loss on a subsequent tax return.
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Quick Facts United States v. Lewis, Argued March 2, 1951 Decided March 26, 1951 ...
United States v. Lewis | |
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Argued March 2, 1951 Decided March 26, 1951 | |
Full case name | United States v. Lewis |
Docket no. | 347 |
Citations | 340 U.S. 590 (more) |
Case history | |
Prior | verdict for plaintiff, 91 F.Supp. 1017 (1950) |
Holding | |
The claim of right doctrine requires taxpayers to pay taxes on income they claim as a matter of right and treat as their own, even if they later are found liable to pay it back. | |
Court membership | |
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Case opinions | |
Majority | Black, joined by Vinson, Reed, Frankfurter, Jackson, Burton, Clark, Minton |
Dissent | Douglas |
Laws applied | |
Internal Revenue Code, North American Oil Consolidated v. Burnet |
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